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Section 119(2)(b) – Condonation of Delay in Filing ITR

Last Update Date : April 30, 2019
Estimated Read Time: 5 min

sec 119(2)(b) of Income Tax Act

Central Board of Direct Taxes has given the powers to income tax authorities to accept the income tax return for a financial year even after the expiry of due date of the same by using its powers as laid down under section 119(2)(b) of the Income Tax Act. Sometimes taxpayers may face a genuine delay in filing the tax returns within the specified time frame. The income tax department issued a circular dated 9/06/2015 pardoning such delays and has laid down the procedure to be followed in such situations. This circular supersedes all the earlier circulars, instructions and notices.

What is Section 119(2)(b)?

Section 119 of the income tax act, 1961 refers to the powers of the central board of direct taxes to issue instructions to subordinate authorities. Clause (b) of subsection (2) of this section gives instructions to avoid genuine hardship in any case or class of cases by general or special order and reads as under:

If the board considers it desirable or expedient for avoiding genuine hardship in any case or class of cases, by general or special order, it can authorise the IT authority who is not a commissioner (Appeals), to admit an application or claim for any exemption, deduction, refund or any other relief under this act for making such application or claim and dealing with the same on merits in accordance with law.

The provisions mentioned allows CBDT to admit a claim submitted for delayed:

  • Exemption
  • Deduction
  • Refund, or
  • Other relief under the Act

after the expiry of the period.

Authority for Accepting or Rejecting Applications

The circular authorises certain officers of the income tax to accept the applications:

  1. When the amount of claims is not more than 10 lakhs, the Principal Commissioners of Income Tax/ Commissioners of Income-tax (Pr.CsIT/CsIT) shall be vested with powers of acceptance/rejection of such claims, for any one assessment year
  2. When the amount exceeds 10 lakhs but is not more than 50 lakhs, the principal chief commissioner of income tax/Chief Commissioners of income tax (Pr.CCsIT/CCsIT) shall be vested with the powers of acceptance/rejection of such applications or claims, for any one assessment year
  3. The Board, i.e. CBDT shall consider the applications/claims for an amount exceeding Rs 50 lakhs

The powers of accepting or rejecting the application within the monetary limits delegated to the Pr.CCsIT/CCsIT/Pr.CsIT/CsIT in case of such claims will be subject to the following conditions:

  • At the time of considering delay u/s 119(2)(b), it shall be ensured that the income or loss declared and/or refund claimed is correct and genuine, also that the case is of genuine hardship on merits
  • The concerned officers dealing with the case are empowered to direct the jurisdictional assessing officers to make necessary inquiries and to scrutinise the case by the provisions of the act to ascertain the correctness of the claim

Time Limit for Accepting Claims

Application u/s 119(2)(b) has to be filed within 6 years from the end of the assessment year for which income tax return has to be filed. The limit of 6 years shall apply to all authorities having powers to pardon the delay as prescribed above including the board. A condonation application (pardon) should be disposed of within 6 months from the end of the month in which the application is received. In a case where refund claim has arisen consequent to a court order, the period for which the proceedings went on will be ignored in the calculation of 6 years, provided such pardon was filed within 6 months from the end of month in which court order was issued or the end of financial year, whichever is later.

How to e-file Return u/s 119(2)(b)/92cd?

  • Login to the income tax e filing website (1) using your id and password
  • Go to e-file option and click on income tax return
  • Select the AY and ITR name
  • Select section 119(2)(b) as the reference section and file your returns
  • You need to file your return under section 139(4) instead of section 139(1)

filing u/s 119(2)(b)/92cd

Other Points to be Noted u/s 119(2)(b)

  • A belated application for supplementary claim of refund can be admitted for condonation by meeting the following conditions along with the ones mentioned above:
    1. The income of the assessee is not taxable in the hands of any other person under any of the provisions of the act
    2. No interest is paid on belated claims of refund
    3. The refund has arisen as a result of excess tax deducted at the source/calculated at source and/or excess advance tax payment and/or excess payment of self-assessment tax as per the provisions of the act
  • If the applicant has invested in government-issued 8% savings (taxable) bonds, 2003 and has opted for cumulative interest on maturity but has accounted the interest earned on mercantile basis and his/her bank at the time of maturity has deducted TDS on the entire amount of interest without apportioning the accrued interest over the financial years involved then the time limit of 6 years for making such refund claims will not be applicable.

Section 139 read with Section 119(2)(b)

When an assessee is filing his/her returns after the due date, i.e. after 31st July, it can still be late filed before the end of assessment year on 31st March. When an income tax return is being filed after the due date but within the end of the assessment year, u/s 139(4) must be selected.

Therefore, we understand that section 139(4) is a provision for late filing of tax return whereas section 119(2)(b) gives the instructions, procedures, time frames and the powers to certain authorities for admitting claims of late filing.

People Also Ask

After obtaining the condonation of delay under section 119(2)(b) of the IT Act, 1961, the assessees will be able to e-File their ITR as per Rule 12 of the IT Rules, 1962. As for Section 92CD of the IT Act, 1961, it is used to file a modified return in order to give effect to advance pricing agreement. Therefore, e-filing them is necessary in case of condonation of delay or for modified return.

A modified return is to be filed u/s 92cd for assessment year relevant to the previous year to which an advance pricing agreement is entered in section 92CC. The facility to upload return of Income u/s 119(2)(b) and u/s 92cd is enabled in e-filing portal.

Section 119(2)(b) gives power to officers of income tax to accept the delayed filings of returns regarding refunds, deductions, exemption or any other relief under the act. The procedure of filing late returns is same as that of filing normal returns.

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Chetan Chandak (B.Com, LLB)
Chetan is the Head of Tax Research at H&R Block (India) with an experience of more than a decade in tax advising. He is also a regular contributor for some of the leading news publications in India such as Economic Times, Financial Express and Money Control. Professionally, Chetan is fascinated by international taxation and expat-related tax research.

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